Factors That Impact Technology Innovation Adoption Among Irish Professional Service Sector SMEs

This paper disseminates the findings from a study into the factors impacting technological innovation adoption and diffusion specific to the deployment of electronic-commerce strategies within professional service sector SMEs in Ireland. Confirmatory factor analysis was performed and seven factors relating to a firm's external/internal environment were found to underpin adoption. These are: electronic-commerce capability; willingness to change/rate of response to new technologies; technological opportunity recognition; customer orientation; sensitivity to competitive/customer environments; perceptions of technology feasibility; and e-skills development mechanisms. t-tests revealed differences between adopters and non-adopters, and forward stepwise logistic regression is used to assess the extent to which these seven factors actually predict electronic-commerce adoption. It was found that electronic-commerce capability and the willingness to change/rate of response to new technologies are the two most important factors affecting adoption behaviours. © Imperial College Press.

Information Disclosure, Market Discipline and the Management of Bank Capital: Evidence from the Chinese Financial Sector

Is there evidence that market forces effectively discipline risk management behaviour within Chinese financial institutions? This study analyses information from a comprehensive sample of Chinese banks over the 1998-2008 period. Market discipline is captured through the impact of four sets of factors namely, market concentration, interbank deposits, information disclosure, and ownership structure. We find some evidence of a market disciplining effect in that: (i) higher (lower) levels of market concentration lead banks to operate with a lower (higher) capital buffer; (ii) joint-equity banks that disclose more information to the public maintain larger capital ratios; (iii) full state ownership reduces the sensitivity of changes in a bank's capital buffer to its level of risk;(iv) banks that release more transparent financial information hold more capital against their non-performing loans. © 2010 Springer Science+Business Media, LLC.

Accruals accounting in the public sector: A road not always taken

The move from cash to accruals accounting by many governments is viewed as an aspect of an ongoing New Public Management agenda designed to achieve a more business-like and performance-focused public sector. Proponents argue that accruals accounting provides more appropriate information for decision makers and ultimately leads to a more efficient and effective public sector. The transition from cash to accruals accounting for UK central government departments was announced in the early 1990s and was embedded within approximately ten years. At that time there were clear indications that analogous changes, following a similar timeline, would occur in the Republic of Ireland (RoI). In reality, the changes were significantly less extensive. Utilising document analysis and interviews with key actors, this paper considers why a functioning accruals system was established in the UK whereas in the RoI the change to accruals accounting was a ‘road not taken’.